2010 (7) TMI 298

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....whereby Commissioner has dropped the proceedings initiated by the show-cause notice dated 10-4-2007. 3. Briefly stated facts of the case are that the proceedings were initiated against the respondent on the ground that they are providing tour operator services, a taxable service under sub-clause (n) of Clause 105 of Section 65 of the Finance Act, 1994 and not paying service tax on the same despite of being registered with Service Tax department under Commissioner of Service Tax, Ahmedabad as Travel Agent. It was alleged that the vehicle used by them were issued with the permit as contract carriage under the Motor Vehicles Act, 1988. Therefore, the vehicles were covered under 'tourist vehicles' and the respondents were covered as 'to....

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....al Excise v. Ghanshyam Travels - 2009 (15) S.T.R. 45 (Tri.-Ahd.), Commissioner of Central Excise, Vadodara-II v. Gandhi Travels - 2007 (6) S.T.R. 430 (Tri.-Ahd.) and Gatulal V. Patel v. Commissioner of Central Excise, Vadodara - 2007 (7) S.T.R. 426 (Tri-Ahd.). 7. We have considered the submissions and perused the records. We note that the Revenue has challenged the findings of the learned Commissioner which are summarized in para 14 of the Memorandum of appeal as under : - "(a)   merely because the bus has a permit as a contract carriage it does not becomes a tourist vehicle; (b)     in addition to having a permit the bust must actually be used as a contract carriage in order to be considered as a....

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....or Vehicles Act to conduct tourism business. The learned Commissioner has rightly observed that merely because the bus has the permit under 'contract carriage', it does not become the tourist vehicle. The endeavour of the Revenue had been to show that these buses were tourist vehicle since they were issued with contract carriage permit. The ground taken in the appeal was considered by the learned Commissioner while deciding the case. The Revenue could not produce any evidence that the findings of the learned Commissioner suffers from any infirmity. 7.2 The learned Counsel has brought to our notice that this Bench of the Tribunal has already decided this issue in the case of Ghanshyam Travels (supra) in favour of the assessee, wherei....